General conditions governing the use of the URL site owned by the company ESTUDIO TRIBUTARIO CANARIAS, S.L.L. (hereinafter ESTUDIO TRIBUTARIO or “the Company”) available to users of the Internet.

1.    The Company owns the intellectual property rights of the website (hereinafter “the website” or “the site”), in respect of its design, contents, code, font and structure, as well as any other elements of which it is composed.

It is forbidden, save express authorisation, for any third party referred to in any way to affect or prejudice the sole exercise of the rights to run the website which belong exclusively to the Company and, in particular, the rights of reproduction, distribution or public communication thereof.

2.    Without prejudice to the special conditions envisaged where applicable for those specific services subject to special conditions, these general conditions govern the access and use of the website which the Company places free of charge at the disposal of users of the Internet who visit the site.

3.    Save those cases which condition the access to certain information or services through the corresponding questionnaire, visualisation, downloading and printing of the contents of the website by its visitors, is generally permitted, with the following exceptions, for which prior written authorisation from ESTUDIO TRIBUTARIO is required:

a.    Use of the contents of the website, regardless of the form or method in which it is carried out for commercial aims or for distribution, public communication, transformation or dissimilation.

b.    For the visitor to alter or modify the website in any way.

c.    The establishment of links or making mention or reference to the website, in any of the following cases:

–    When it is detrimental to the image of ESTUDIO TRIBUTARIO or the trademarks it uses.

–    When it implies unjust enrichment by the user or a third party.

–    When it produces or could produce a situation of misleading publicity or unfair competition, even when the user does not benefit from it.

d.    The copy for independent use of any of the images or designs used in the website.

4.    The contents and design of the website, as well as the conditions for access to the services thereof may be subject to interruption or alteration at any time, without prior notice being given by the Company.

5.    Without prejudice to the desire to keep the website up to date ESTUDIO TRIBUTARIO does not guarantee the inexistence of interruptions or errors in access to the website or its contents, information and services, nor that they are up to date.

6.    Furthermore, as the aim of the website does not constitute a source of information or advice in order to make decisions in respect of indirect taxation or of any other nature which could be related to the contents referred to therein, the use of any of the contents and information to which the user has access via the website shall be under the sole responsibility of the user.

7.    ESTUDIO TRIBUTARIO shall be entitled to install data storage and recovery mechanisms known as cookies in your computer in order to obtain information on the visitors to its website. In no case shall said data be considered personal data. You browser, on occasion, shall generate a pop up message which will provide website visitors with the opportunity to oppose the installation of these cookies. If an user opposes the installation of cookies, browsing will not be affected in any way whatsoever.

On the other hand, in the event that your browser does not facilitate this possibility automatically, you will be able to disable the installation of the cookies by following the instructions of your browser.

8.    The personal data that you provide through the services of this website will be treated in files owned by ESTUDIO TRIBUTARIO. By accepting these general conditions you agree with the data protection policy of

9.    Using our website implies acceptance of the clauses set down in this Legal Warning:

a)    ESTUDIO TRIBUTARIO will not be held liable for the misuse of the contents of this website and reserves to right to update or eliminate them or establish limits or restrict access to them at any time on a temporary or permanent basis.

b)    ESTUDIO TRIBUTARIO will not be held liable for the damages that may arise from any information that is not contained on this website. Specifically, it will not be held responsible for the information contained on the websites of third parties connected by links to the website of the Company.

c)    ESTUDIO TRIBUTARIO will not held liable for any possible security errors that may arise from the use of computers infected by computer viruses or from the consequences that may arise from the malfunctioning of the browser or the use of versions of the same that are not up to date.

d)    The users of this website are hereby notified that the use of electronic systems for sending data and electronic mail does not offer any absolute guarantee of security. ESTUDIO TRIBUTARIO holds itself harmless from any liability arising from said actions.

10.    The General Conditions given in this document are governed by Spanish legislation. ESTUDIO TRIBUTARIO, the visitors to this site and any person or company who uses or contracts any service rendered therein, specifically waives any other legislation which may apply to them, and submit themselves to the Courts and Tribunals of Las Palmas de Gran Canaria, in order to resolve any question which may arise regarding the interpretation, application and fulfilment of these conditions, as well as any claims arising out of their use.


This document should be printed and stored by users. The following contact data are available to users in order to address their requests, questions and complaints, as well as to raise any doubts regarding the General Conditions:

ESTUDIO TRIBUTARIO CANARIAS, S.L.L, Registered office at Calle Doctor Verneau 1, 35001 Las Palmas de Gran Canaria, Spain, Tax Identification Number: B-35852482